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Section 87 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
87. Amendment of section 2 of Act 54 of 1963.-
In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),-
(a) in item (vii), the word "and" occurring at the end shall be omitted; and
(b) after item (ix) as so amended, the following item shall be inserted, namely:-
"(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and"
Related Sections
- Section 30: Recovery of tax dues by Assessing Officer
- Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 65: Undisclosed foreign asset declared not to affect finality of completed assessments
- Section 24: Revision of other orders
- Section 29: Filing of appeal by tax authority
Related Acts
* Only for reference.